Madras High Court
WP/37990/2026 of M/s.Sri Sonic Solutions Vs The Assistant Commissioner, (ST) on 30 September 2026
WP No. 37990 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 30.09.2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY
WP No. 37990 of 2026
and W.M.P. No.42671 of 2026
CNR: {HCMA012041982026}
M/s.Sri Sonic Solutions
Rep. by its Partner Mr. Raguram R,
5, GK Complex, VK Road,
Peelamedu, Coimbatore,
Tamil Nadu 614 004.
..Petitioner
Vs
The Assistant Commissioner (ST)
Peelamedu North Circle,
Coimbatore, Tamil Nadu.
..Respondent
Petition filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari to call for the records of the Impugned Assessment Order in Ref. No ZD3311253688258 dated 21.11.2025 under Section 74 of the CGST/TNGST Act, 2017 and uploaded the same along with the summary of order in DRC07 for the Financial Year 2018-19 from the files of the respondent herein, quash the same.
For Petitioner:
Ms.Aparna Nandakumar
For Respondent:
Mr.B.Sivaraman,
Government Advocate (Tax)
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ORDER
An order dated 21.11.2025 is assailed on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits.
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WP No. 37990 of 2026
2. Mr.B.Sivaraman, learned Government Advocate (Tax), accepts notice for the respondent.
3. Learned counsel for the petitioner submits that about 27% of the tax demand under the impugned order was recovered. He relies on the electronic liability ledger in this regard. This aspect is required to be verified and confirmed.
4. Subject to verifying and confirming the recovery of not less than 25% of the tax demand under the impugned order, the impugned order is set aside and the matter is remanded for reconsideration so as to provide an opportunity to the petitioner to contest the tax proposal on merits. After providing a reasonable opportunity to the petitioner, a fresh order shall be issued within five months from the date of confirming the above mentioned recovery. In view of the impugned order being set aside, the bank attachment, if any, relating to the impugned order shall stand raised.
5. The writ petition is disposed of on the above terms. Consequently, connected miscellaneous petition is closed. There shall be no order as to costs. 30.09.2026 Index: Yes/No Neutral Citation: Yes/No mmi
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WP No. 37990 of 2026
To The Assistant Commissioner (ST) Peelamedu North Circle, Coimbatore, Tamil Nadu.
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WP No. 37990 of 2026
SENTHILKUMAR RAMAMOORTHY, J. mmi WP No. 37990 of 2026 30.09.2026
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